TDS Certificate Checklist for NRIs Before Filing ITR
Every year, we hear some version of the same story from NRIs filing their ITR.
They have gathered their income documents. They have logged into the portal. They are ready to file.
And then they realise: their Form 26AS shows TDS on NRO interest. But they never collected Form 16A from their bank.
Or the TDS amount on a property sale does not match what the buyer told them.
Filing without the right TDS certificates is one of the most common mistakes NRIs make. It is also one of the most avoidable.
This guide tells you exactly which certificates you need, where to get them, and what to check before you file.
Why TDS Certificates Matter More for NRIs
For most resident Indians, TDS is largely limited to salary and some bank interest.
For NRIs, the picture is more complex.
You may have TDS deducted on NRO account interest, rental income, property sale proceeds, dividends, and professional fees. Each of these falls under a different section of the Income Tax Act with its own rate.
Each income type has a separate TDS certificate. Each one needs to be collected and verified before you file.
A mismatch between your certificate and Form 26AS can attract a notice from the Income Tax Department.
👉 Not sure which income you need to report? Start with our guide on what income is taxable for NRIs in India.
The Four TDS Certificates NRIs Encounter
Form 16A: The Most Important One for Most NRIs
Form 16A is a TDS certificate issued quarterly for non-salary income earned in India. It confirms that tax was deducted by the payer and deposited with the government. (Source: GoINRI)
It is issued for:
Interest on NRO fixed deposits and savings accounts
Professional fees paid by Indian clients
Commission income
Certain payments under Section 195 of the Income Tax Act
Your bank issues Form 16A every quarter after filing their TDS return. Collect it from each bank where you hold an NRO account.
Form 16A can be downloaded from the TRACES portal at traces.tdscpc.gov.in once the deductor files their quarterly return. (Source: Income Tax Department)
If your bank has not issued it, contact them and quote your PAN.
Form 16B: When You Sold Property in India
Form 16B is issued when TDS is deducted on the sale of immovable property in India. (Source: SBNRI)
If you sold a house, flat, or plot in FY 2025-26, the buyer was required to deduct TDS. They must then issue Form 16B to you.
For NRI sellers, TDS under Section 195 applies at capital gains rates. For long-term capital gains on property held over 24 months, TDS is 12.5% plus surcharge and cess. For short-term gains, TDS is deducted at applicable slab rates. (Source: Kotak Bank, post-Budget 2024)
Note: This is different from the 1% TDS under Section 194-IA that applies when a resident Indian sells property.
Form 16B becomes available on TRACES a few days after the buyer files their TDS return. (Source: SBNRI)
Ask the buyer to share it promptly. You can also download it from TRACES using your PAN login as the deductee.
Form 16C: When You Earn Rent from India
Form 16C is the TDS certificate issued to a landlord when TDS has been deducted on rent.
For NRI landlords, the applicable provision is Section 195. The TDS rate on rent paid to an NRI is 31.2%, inclusive of surcharge and cess. This applies from the very first rupee with no threshold. (Source: GoINRI)
Form 16C is downloaded by the tenant from TRACES after filing Form 26QC. It must be issued to the landlord within 15 days of the filing due date. (Source: LegalSuvidha)
If your tenant has not provided this, ask them to file Form 26QC first and then share the certificate.
Form 16: Only If You Had Salary Income from India
Form 16 is issued by an employer showing the tax deducted from salary. (Source: ClearTax)
This applies only if you were employed by an Indian company during FY 2025-26 and received salary in India.
For FY 2025-26, employers must issue Form 16 by 15 June 2026. Non-compliance attracts a penalty of Rs 100 per day under Section 272A(2)(g) of the Income Tax Act. (Source: ClearTax)
Most NRIs working abroad will not need Form 16.
Form 26AS: Your TDS Consolidation Statement
Form 26AS is an annual tax credit statement issued by the Income Tax Department against your PAN. It records all TDS, TCS, advance tax, self-assessment tax, refunds, and major financial transactions for the year. (Source: ClearTax)
Think of it as a master register of all taxes deducted under your PAN: bank, buyer, tenant, employer.
Access Form 26AS on incometax.gov.in under the "e-File" section. It is also available through your bank's net banking portal if your PAN is mapped.
Before filing, cross-check every TDS entry in Form 26AS against the certificate you have received.
If TDS was deducted but does not appear in Form 26AS, the deductor has not filed their return yet. Follow up before you file.
👉 Our guide on the Annual Information Statement explains how to read Form 26AS and AIS together.
AIS: The Expanded View You Should Not Ignore
The Annual Information Statement is an expanded version of Form 26AS. Launched in November 2021, it provides a complete financial overview for each taxpayer for a given year. (Source: NRICAServices)
AIS includes not just TDS but also:
Interest income from all banks
Dividend receipts
Mutual fund transactions
Stock trades
Real estate purchase and sale details
Foreign remittances received
For NRIs with multiple income streams in India, AIS is more complete than Form 26AS alone.
Access AIS by logging into incometax.gov.in and going to "e-File" followed by "Annual Information Statement."
If an entry is wrong or does not belong to you, submit feedback on the portal before filing. (Source: NRICAServices)
Always cross-verify AIS entries with your bank statements and contract notes before using them in your ITR.
The TDS Checklist: What to Collect and Verify
Work through this table before you begin filing.
Collect what applies to you. Then move to the next step.
TDS Rates at a Glance for NRIs: FY 2025-26
(Sources: Rupeeflo, Kotak Bank, GoINRI, Budget 2024 amendments)
These are base TDS rates. If you hold a Tax Residency Certificate from your country of residence, DTAA benefits may reduce your rate. Our article on how to avoid double taxation as an NRI covers this in detail.
Mismatches Between Form 16A and Form 26AS
This is where many NRI returns run into trouble.
If there is any mismatch, contact the deductor immediately. Ask them to correct their TDS return and issue a revised Form 16A. (Source: GoINRI)
The most common mismatch scenarios:
TDS deducted but not in Form 26AS.
The deductor has not filed their quarterly return yet. Follow up before filing. Missing this entry means losing your tax credit.
Amount in Form 26AS differs from the certificate.
The deductor entered the wrong figure. Ask them to file a correction.
PAN entered incorrectly by the deductor.
Form 16A will not generate correctly if the wrong PAN was used. (Source: GoINRI) This is especially common with tenants deducting TDS on rent. Verify your PAN on every certificate you receive.
TDS in Form 26AS but no certificate.
You are still entitled to the credit. Use Form 26AS as the basis and request the physical certificate from the deductor for your records.
👉 Our article on common NRI tax filing mistakes covers this and other errors that lead to notices.
When to Start Collecting These Certificates
Do not wait until filing season to chase TDS certificates.
Form 16A is issued quarterly. Certificates for the first three quarters of FY 2025-26 are already available or should be. The Q4 certificate is typically available in May or June after the deductor files their return.
For Form 16B on a property sale, follow up with the buyer right after the transaction closes. Delays in their TDS filing can create problems for you months later.
Set a reminder every May to collect all pending certificates and cross-check Form 26AS before filing season begins.
Filing Deadline for NRIs: AY 2025-26
The ITR filing deadline for individuals not subject to audit for AY 2025-26 was extended to 15 September 2025. (Source: multiple platforms)
Late fees may apply if you missed the deadline. Check whether a belated return is still possible.
For a full breakdown, visit our guide on ITR filing deadlines for NRIs.
What If You Have No TDS Certificates but TDS Was Deducted?
This happens frequently, especially with NRO interest.
TDS details can be filled using Form 26AS in the absence of a certificate. It is a consolidated record of all taxes deducted. (Source: Tax2Win)
Use Form 26AS and AIS as the basis for your ITR. Follow up with the deductor for the physical certificate.
Do not skip reporting the income because you lack the certificate. The department already has that data, and a gap will attract a notice.
NRIs With No Income in India: Do You Still Need This?
If TDS was deducted on a dormant NRO account, filing can make sense. It lets you claim that TDS as a refund.
Our article on whether NRIs need to file ITR with no income explains when filing is worth it.
Filing Is Just One Step: Is Your Portfolio Structured Right?
Collecting TDS certificates and filing accurately keeps you compliant.
But it also opens a window to ask a harder question: is your India portfolio structured efficiently?
Many NRIs who file diligently are still holding funds in NRO accounts attracting 30% TDS, when better-structured options exist.
At Belong, we help NRIs invest through GIFT City, where returns are tax-free and fully repatriable. You can explore:
GIFT City mutual funds for tax-efficient global exposure
DSP Global Equity Fund for international diversification
Tata India Dynamic Equity Fund for India-linked returns
Edelweiss Greater China Equity Fund for emerging market access
Sundaram India Mid Cap Fund for mid-cap India growth
Alternative investment funds at GIFT City for higher-conviction allocations
NRI FD rates tool to compare rates across banks
GIFT Nifty tracker to monitor India market signals
Mutual funds for NRIs for a full product view
GIFT City IPOs and IPO products for primary market access
Need Help With Your NRI Tax Filing?
If you have multiple TDS forms, a property sale, or DTAA claims, professional help is worth it.
At Belong, we offer a dedicated NRI tax filing service with three pricing tiers:
Simple returns: from Rs 2,500
Standard returns: from Rs 4,500
Complex returns with property sales, DTAA, or multiple income sources: from Rs 7,500
For the full range of NRI tax topics we cover, visit our NRI taxation resource centre.
Related Articles in This Series
Frequently Asked Questions
Which TDS certificate does an NRI need for NRO interest income?
Form 16A, issued quarterly by the bank. NRO interest is taxed at 30% TDS under Section 194A. Collect Form 16A from each bank where you hold an NRO account and cross-check against Form 26AS.
Where can I download Form 16A, 16B, and 16C?
All three are available on the TRACES portal at traces.tdscpc.gov.in once the deductor has filed their TDS return. You can also request them directly from the deductor.
What if my Form 26AS does not reflect TDS that was deducted?
The deductor has likely not filed their TDS return yet. Follow up with them before filing. Filing without that entry means losing your tax credit.
Is AIS the same as Form 26AS?
No. Form 26AS shows TDS, TCS, and advance tax. AIS is broader and includes interest, dividends, mutual fund transactions, stock trades, and more. Both are available on incometax.gov.in.
What TDS rate applies when an NRI sells property in India?
For long-term gains on property held over 24 months, TDS is 12.5% plus surcharge and cess under Section 195. This follows Budget 2024 changes effective 23 July 2024. For short-term gains, slab rates apply. The buyer deducts and deposits this TDS and issues Form 16B to the NRI seller.
Can I file my ITR without Form 16A if TDS was deducted?
Yes. If the TDS appears in Form 26AS, use that as the basis for your return. Retain Form 16A for your records and ensure the amounts match.
Disclaimer: This article is for informational purposes only and does not constitute tax or legal advice. Tax regulations change frequently. Please consult a qualified tax professional for advice specific to your situation.
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